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Income Tax Appellate Tribunal, “B” BENCH, MUMBAI
Before: SHRI MAHAVIR SINGH, JM & SHRI RAJESH KUMAR, AM
स्थधयी ऱेखध सं./ PAN :AAEFB5094P Appellant by Shri G N Makwana Respondent by Shri Prakash G Jhunjhunwala सुनवाई की तारीख / Date of Hearing : 24.5.2016 घोषणा की तारीख /Date of Pronouncement :16.12.2016 आदेश / O R D E R
PER RAJESH KUMAR, AM
The appeal filed by the revenue is directed against the order dated 29.10.2010, passed by the CIT(A)-30, Mumbai, for the assessment year 2007-08.
At the outset, we have noticed that the tax effect in the appeal of the revenue is below Rs.10 lakhs, therefore, the same is not maintainable as per the CBDT Circular No.21/2015, dated 10th December, 2015. We found that as per the recent Circular No.21/2015, dated 10th December, 2015, issued by the CBDT, the monetary limit has been revised for filing of appeal before